In pursuance of clause (3) of Article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018) is hereby published under the authority of the Governor.
In Section 3 of the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975 (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in sub-section (2), after the words "Every person," the words and figures, "including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but," shall be inserted.
In the SCHEDULE I appended to the Profession Tax Act:
(1) After entry 18, the following entry shall be inserted, namely: "18A. Limited liability partnership, 2,500 per annum, registered under the Limited Liability Partnership Act, 2008."
(2) For entry 19, the following entry shall be substituted, namely: "19. (a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932), 2,500 per annum. (b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008, engaged in any profession, trade, or calling.
All the members are hereby requested to kindly refer to the enclosed notification for detailed information and clarity.
From India, Mumbai
Acknowledge(0)
Amend(0)
53In Section 3 of the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975 (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in sub-section (2), after the words "Every person," the words and figures, "including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but," shall be inserted.
In the SCHEDULE I appended to the Profession Tax Act:
(1) After entry 18, the following entry shall be inserted, namely: "18A. Limited liability partnership, 2,500 per annum, registered under the Limited Liability Partnership Act, 2008."
(2) For entry 19, the following entry shall be substituted, namely: "19. (a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932), 2,500 per annum. (b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008, engaged in any profession, trade, or calling.
All the members are hereby requested to kindly refer to the enclosed notification for detailed information and clarity.
From India, Mumbai
Acknowledge(0)Amend(0)Join Our Community and get connected with the right people who can help. Our AI-powered platform provides real-time fact-checking, peer-reviewed insights, and a vast historical knowledge base to support your search.
Bihar-Amendment Towards Registration And Enrollment Process Under Bihar Professional Tax Rules, .pdf